The Czech Republic has published Financial Bulletin No. 15/2023, which includes a notice regarding the impact of the BEPS MLI on the 2008 income and capital tax treaty with Armenia. The notice includes the amendments made by the MLI to the treaty and their effective date. The MLI applies for the 2008 Czech Republic-Armenia tax treaty: with respect to taxes withheld at source from amounts paid or credited to non-residents, where the event giving rise to such taxes occurs on or after 1 January 2024; and with respect to all other taxes, for taxes levied in respect of tax periods...